<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>5
<FILENAME>f97430exv21w1.txt
<DESCRIPTION>EXHIBIT 21.1
<TEXT>
<PAGE>
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                                                                    EXHIBIT 21.1

                         SUBSIDIARIES OF THE REGISTRANT


<TABLE>
<CAPTION>

                                                   COUNTRY OF
                                                 INCORPORATION OR
               SUBSIDIARY                         ORGANIZATION
 -----------------------------------          -------------------
<S>                                           <C>
 CoSine Communications Sarl                          France
 CoSine Communications Italia Srl                    Italy
 CoSine Communications KK                            Japan
 CoSine Communications Korea                         Korea
 CoSine Communications Espana SL                     Spain
 CoSine Communications Ltd                           United Kingdom
</TABLE>


</TEXT>
</DOCUMENT>